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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 50/2020 – Central Tax

New Delhi, the 24th June, 2020

G.S.R (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

  1. (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2020.
  • They shall come into force with effect from the 01st day of April, 2020.
  • In the Central Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-

Table

Sl.Section under whichCategory of registeredRate of tax
No.composition levy is optedpersons    
         
(1)(1A) (2)   (3) 
      
1.Sub-sections (1) and (2) ofManufacturers,otherthanhalf per cent. of the
 section 10 manufacturersofsuchturnover in the State
   goods as may be notified byor Union territory
   the Government     
     
2.Sub-sections (1) and(2) ofSuppliers  making  suppliestwo  and  a  half  per
 section 10 referred to in clause (b) ofcent. of the turnover
   paragraph 6 of Schedule IIin the State or Union
      territory  
     
3.Sub-sections (1) and(2) ofAny other supplier eligiblehalf per cent. of the
 section 10 for composition levy underturnoveroftaxable
   sub-sections (1) and(2) ofsuppliesofgoods
   section 10  and  servicesin  the
      StateorUnion
      territory  
4.Sub-section (2A) of sectionRegisteredpersonsnotthree per cent. of the
 10eligibleundertheturnoveroftaxable
  composition levy under sub-suppliesofgoods
  sections  (1)  and  (2),  butand  servicesin  the
  eligible  to  opt  to  pay  taxStateorUnion
  under sub-section (2A),  ofterritory.’’. 
  section 10     
        

[F. No. CBEC-20/06/09/2019-GST]

(Pramod Kumar)

Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 48/2020 – Central Tax, dated the 19th June, 2020 published vide number G.S.R. 394 (E), dated the 19th June, 2020.

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